Amendment of section 19
Section 107 of the Finance Act, 1991 deals with amendment of section 19. Amendment of section 19. 107. In section 19 of the Interest-tax Act, with effect from the 1st day of October, 1991,— (a) in sub-section (1),— (i) for the words "Income-tax Officer", the words "Assessing Officer" shall be substituted;
Amendment of section 19.
107. In section 19 of the Interest-tax Act, with effect from the 1st day of October, 1991,—
(a) in sub-section (1),—
(i) for the words "Income-tax Officer", the words "Assessing Officer" shall be substituted;
(ii) for the Explanation, the following Explanation shall be substituted, namely:,—
'Explanation.—For the removal of doubts, it is hereby declared that, for the purposes of this sub-section,—
(a) "record" shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner;
(b) where any order referred to in this sub-section is the subject matter of any appeal, the power of the Commissioner under this sub-section shall extend to all such matters as had not been considered and decided in such appeal.';
(b) in sub-section (3), in the Explanation, after the word, brackets and figure "sub-section (2),", the words and figures "the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 129 of the Income-tax Act, as applicable to this Act by virtue of section 21 of this Act, and" shall be inserted.
[Finance (No.
2) Act, 1991]
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Section 107, The Finance Act, 1991 (Act 49 of 1991).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 107
What does Section 107 of the Finance Act deal with?
Section 107 of the Finance Act is headed "Amendment of section 19". Amendment of section 19. 107. In section 19 of the Interest-tax Act, with effect from the 1st day of October, 1991,— (a) in sub-section (1),— (i) for the words "Income-tax Officer", the words "Assessing Officer" shall be substituted;
How do I find court cases under Section 107 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1991 107, section 107 Finance Act 1991, section 107 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 107 of the Finance Act, and has it changed?
Its own text turns on section 19 (Amendment of section 48), section 21 (Insertion of new section 54H), Income-tax Act 129 (Change of incumbent of an office), Interest-tax Act 19 (Revision of order prejudicial to revenue), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1991 as Act 49 of 1991. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule7022 words
- 2. Income-tax2374 words
- 32. Insertion of new section 80-IA2233 words
- 101. Substitution of new sections for sections 11 to 131889 words
- 5. Amendment of section 101415 words
- 28. Amendment of section 80HHC1101 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.